A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-3
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Special rules mainly about importations
Note:
The special rules in this Part mainly modify the operation of Part 2-3 , but they may affect other Parts of Chapter 2 in minor ways.
Division 114 - Importations without entry for home consumption 114-1 What this Division is aboutThis Division treats as taxable importations several kinds of importations of goods covered by the Customs Act 1901 , even though the goods are not entered for home consumption. An entity that enters for home consumption warehoused goods imported by someone else is entitled to any input tax credit for the importation.
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